Enterprise Group Strategic Cost Control

In a sharp market competition, Enterprises that want to exist and development must be adaptable to environmental changes. They should draw up strategic goals to accommodate to changing market. The pursuit of profit is the eternal theme of enterprises. Enterprises that want to obtain competitive advantages and make a profit depend on effective cost control finally. Otherwise, Economic and social development affects management of enterprises. Enterprise group is an effective organizational form to reply changing market. The paper studying cost control theory based on the analysis of the organizational form of enterprise group strives to interpret competitive advantage of enterprise group from a cost perspective.This paper talks about related theories of enterprise group and cost control, including cost control environment, control executive, strategic cost drivers and cost structure mainly from strategic perspective. Enterprise group strategic cost control is the focus of this paper. Organization structure, stuff, fund and information are core elements to modern enterprise, so we design strategic cost control from these dimensions: organization control, fund control and information control.The characteristics of this paper are as follow:First, the study objective is distinctive. We combine enterprise group and strategic cost control and do some research on this problem.Second, we abandon traditional cost control research method focusing on tactical cost control. We research related cost control issues mainly from strategy and entirety of enterprise group. And we propose a new way to design strategic cost control from organizational structure, stuff, fund and information.Third, this paper mainly uses normative research method.